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Zur Unmaßgeblichkeit der Maßgeblichkeit: Divergieren oder konvergieren Handels- und Steuerbilanz?

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  • Schanz, Deborah
  • Schanz, Sebastian
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    Abstract

    Dieser Beitrag befasst sich mit dem Verhältnis der handelsrechtlichen Gewinnermittlung zur steuerlichen Einkommensermittlung in Deutschland, Europa und den USA. Es werden die Zwecke der Rechenwerke diskutiert, sowie die Maßgeblichkeit der Handelsbilanz für die Steuerbilanz und deren Entwicklung in Deutschland vor dem Hintergrund des Bilanzrechtsmodernisierungsgesetzes (BilMoG) analysiert. Desweiteren werden Vor- und Nachteile der Maßgeblichkeit aus ökonomischer Sicht und alternative Verknüpfungen der handelsrechtlichen zur steuerlichen Gewinnermittlung aufgezeigt. Schließlich wird die Entwicklung des Verhältnisses von Handels- und Steuerbilanz in Europa und den USA skizziert. -- This contribution deals with the relationship between financial accounting and tax accounting in Germany, Europe and the United States. First we discuss the purposes of financial accounting and tax accounting. We show how the uniform accounting system in Germany works and analyze the effects due to the reform act of the German Financial Accounting Principles. Second we discuss economic effects caused by a uniform accounting system and present advantages and disadvantages of one-book-accounting and two-book-accounting systems. Finally we draw the evolution of the relationship of financial and tax accounting in Europe and the United States.

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    Bibliographic Info

    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 78.

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    Date of creation: 2009
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    Handle: RePEc:zbw:arqudp:78

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    1. Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.
    2. Plesko, George & Mills, Lillian, 2003. "Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income," Working papers 4289-03, Massachusetts Institute of Technology (MIT), Sloan School of Management.
    3. Margaret Lamb & Christopher Nobes & Alan Roberts, 1998. "International Variations in the Connections Between Tax and Financial Reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 173-188, March.
    4. Michelle Hanlon & Terry Shevlin, 2005. "Book-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 101-134 National Bureau of Economic Research, Inc.
    5. Kanniainen, Vesa & Sodersten, Jan, 1995. "The importance of reporting conventions for the theory of corporate taxation," Journal of Public Economics, Elsevier, vol. 57(3), pages 417-430, July.
    6. Lisa Evans & Christopher Nobes, 1996. "Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 361-373.
    7. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
    8. Mihir A. Desai, 2003. "The Divergence between Book Income and Tax Income," NBER Chapters, in: Tax Policy and the Economy, Volume 17, pages 169-208 National Bureau of Economic Research, Inc.
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